Exempt transactions

May a VAT payer voluntarily send e-invoice for an exempt supply?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

For domestic supplies exempt from VAT under § 28 to 42 of the VAT Act, a VAT payer is not required to issue an invoice and, from 1 January 2027, is therefore not required to issue e-invoice either. If the payer nevertheless chooses to send an electronic document voluntarily through a delivery service and the recipient has a valid identifier, the system may be able to process it technically. The system may not, however, distinguish whether the document was sent under a statutory obligation or voluntarily.

Section 28 to 42

Exempt transactions

These deliveries do not entail an obligation e-invoice by Section 85o.

Voluntary transmission

Technically possible

If the recipient has an identifier, the system may process the document.

Reporting

Data Watch

Technical rules can respond to VAT identification number and data in the document.

Consent

Outside obligation

An agreement with the beneficiary needs to be addressed for the voluntary channel.

Detailed explanation

This is a sensitive area, particularly for insurance companies, financial services, the healthcare sector and other entities with exempt supplies. It is essential to distinguish between three things: firstly, whether the law requires an invoice at all; secondly, whether it requires an e-invoice under Section 85o; and thirdly, what happens if the document is voluntarily sent via the technical infrastructure. If the law does not impose such an obligation, it is not a mandatory e-invoice. However, if the supplier uses a delivery service, the technical processing and any reporting may be governed by the system’s rules, in particular based on the details stated on the document.

As set out in the law and the FAQs

Official guidance documents from the Slovak Financial Administration state that invoices for tax-exempt supplies under Sections 28 to 42 are not subject to the obligations of the issuer and recipient to ensure dispatch or receipt via a delivery service, nor to the notification obligations under Section 85o. It also states that the system does not distinguish between whether an e-invoice was issued as a result of a statutory obligation or voluntarily.

Practical examples

  • An insurance company issues a document for an exempt service; the law does not impose an obligation on it to issue an e-invoice under Section 85o.
  • Nevertheless, the supplier agrees with the customer to send the invoice voluntarily via a delivery service; the supplier must deal with the technical processing and the details in the document.
  • If the document contains a VAT registration number and is processed via the system, it is necessary to check whether a technical notification is generated, even though the supply was not subject to the obligation.

Common misconceptions

  • “An exempt supply must never be sent electronically.” No. The question is whether it is a mandatory e-invoice and what the technical implications are of sending it voluntarily.
  • “If I send it voluntarily, the system will certainly not trigger any notification.” Not necessarily. The FAQ points out that the system does not distinguish between the reasons for issuing an invoice and processes the data on the document.
  • “In the case of exempt supplies, there is no need to enter into an agreement with the recipient.” Unless delivery is required by law, the method of electronic transmission must be agreed upon or determined by business process.

Conclusion

For exempted services by Section 28 to 42 is not mandatory e-invoice. However, voluntary delivery via a delivery service can be technically processed and should be carefully adjusted, especially in terms of data and reporting.

Legal basis

  • Financial Administration of the Slovak Republic - official methodological and information materials k e-invoice
  • Act No. 222/2004 Coll. on VAT, Section 28 to 42 and Section 85o

Related questions

This does not constitute legal advice. Sources: Act No. 222/2004 Coll. on VAT, official methodological and information materials from the Slovak Financial Administration on e-invoicing, Peppol BIS Billing 3.0 as relevant. Verified on 13 July 2026.

Official cases from the Slovak Financial Administration’s FAQs

The following questions and answers are taken from the current July FAQ from the Financial Administration and have been assigned to this topic. Grouping the cases prevents the creation of duplicate pages, whilst retaining the full answer and the exact wording of the question.

Example No. 55: We have a question regarding the voluntary sending of invoices via a delivery service from January 2027. This mainly concerns companies providing VAT-exempt services, such as insurance companies. We are aware that such exempt services will not be subject to e-invoicing via the digital post office from 2027 (Section 85o(2) of Act No. 222/2004 on VAT). However, we would like to know whether it is possible to send such invoices on a voluntary basis to customers who have a valid Peppol identification number. The VAT Act does not expressly prohibit this. We understand that the customer’s consent would likely be required for such sending. Will the system accept such invoices? And would it then be possible to exempt such invoices from the reporting obligation under Section 85o(9) and (10) of the VAT Act? Will the system be able to distinguish between them? Or will the data from such voluntarily sent invoices also be reported to the tax authorities?"

In the case of supplies of goods and services with a place of supply within the country, which are exempt from tax under Sections 28 to 42 of the VAT Act, the taxable person is not obliged to issue an invoice, nor, from 1 January 2027, an electronic invoice. This means that the provisions of the VAT Act do not apply to an invoice (including an electronic invoice) issued by a taxable person or another person in respect of the supply of goods or services with a place of supply within the country that are exempt from tax under Sections 28 to 42 of the VAT Act. Such an invoice is also not subject to the obligations of the issuer and the recipient to ensure its dispatch/receipt via a delivery service, nor to the notification obligations arising from the provisions of Section 85o of the VAT Act, effective from 1 January 2027. The system does not distinguish between whether an electronic invoice was issued in accordance with a statutory obligation under the VAT Act or was issued voluntarily. If the supplier sends an electronic invoice via a delivery service and the recipient has the relevant identifier, the system will process and send such a document as standard. As regards the reporting of data to the Financial Administration, the system’s technical rules are set up such that data is reported if the issuer’s VAT registration number is stated on the document, or on the recipient’s side if the recipient’s VAT registration number is stated on the document. The system therefore does not assess the legal basis for issuing an electronic invoice, but relies on the identification details stated on the invoice. For this reason, the system cannot automatically distinguish between these invoices or exempt them from the reporting obligation solely on the basis that their issuance was not mandatory under the VAT Act.

Example No. 58: The option to issue an e-invoice even for purely tax-exempt supplies: A VAT payer carries out, amongst other things, tax-exempt supplies in accordance with Sections 28 to 42 of the VAT Act. Given that C2 and C3 automatically report selected data to the Financial Administration of the Slovak Republic, may the VAT payer issue an electronic invoice solely for tax-exempt supplies and send it to the customer via a delivery service? Note: this is not a situation where the VAT Act prohibits the issuance of an electronic invoice.

In the case of supplies of goods and services with a place of supply within the country that are exempt from tax under Sections 28 to 42 of the VAT Act, the taxpayer is not obliged to issue an invoice and, from 1 January 2027, is not obliged to issue an electronic invoice either. This means that the provisions of the VAT Act do not apply to an invoice (including an electronic invoice) issued by a taxable person or another person in respect of the supply of goods or services with a place of supply within the country that are exempt from tax under Sections 28 to 42 of the VAT Act. Nor do the obligations of the issuer and recipient of such an invoice to ensure its dispatch/receipt via a delivery service apply, nor do the notification obligations arising from the provisions of Section 85o of the VAT Act, effective from 1 January 2027.

Primary source: Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update. Processed and checked on 13 July 2026.